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V1587-14 ·18 June 2014 ·consulta-vinculante Medium impact
Tax

Opening a delegation in Spain may constitute a permanent establishment subject to IRNR, IAE and VAT

A Moroccan company asks whether opening a delegation in Spain constitutes a permanent establishment. The DGT states that if the delegation is a fixed business location or has a dependent agent, it will be considered a permanent establishment for Spanish taxation purposes.

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2014-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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